دانلود مقاله حسابداری مدیریت و توسعه محصول جدید
خلاصه
1. معرفی
2 روش شناسی
3 چارچوب بررسی ادبیات
4 یافته ها
5. نتیجه گیری ها
6 ضمیمه A
7 ضمیمه B
منابع
Abstract
1 Introduction
2 Methodology
3 Literature review framework
4 Findings
5 Conclusions
6 Appendix A
7 Appendix B
References
چکیده
این مقاله به طور سیستماتیک ادبیات موجود در تقاطع حسابداری مدیریت و توسعه محصول جدید را مرور می کند. در حال حاضر، دانش انباشته شده در مورد این موضوع پراکنده است. تنظیمات مختلف تحقیقاتی، تمرکزهای پژوهشی متنوع و استفاده از روش‌های تحقیقاتی مختلف از جمله دلایل اصلی پراکندگی موجود و فقدان یک دیدگاه کلی و مفهومی منسجم از دانش به‌دست‌آمده درباره پدیده حسابداری مدیریت در محیط‌های توسعه محصول جدید است. به عنوان پاسخی به تکه تکه شدن دانش فعلی، هدف این مقاله تلفیق شواهد موجود، ارائه یک نمای کلی از آخرین پیشینه ادبیات، و پیشنهاد مسیرهایی برای توسعه آینده آن است. در نتیجه تلاش سیستم‌سازی، این مقاله هویت سه‌گانه تحقیقات حسابداری مدیریت را در توسعه محصول جدید تشخیص می‌دهد و یک چارچوب مفهومی پیشنهاد می‌کند که مشارکت‌های موجود را در امتداد یک طیف تحقیقاتی ترکیب می‌کند که به تدریج تمرکز را از جنبه‌های فنی‌تر حسابداری مدیریت تغییر می‌دهد. به جنبه های جامعه شناختی تر. بر این اساس، این مقاله مسیرهای تحقیقاتی زیر را شناسایی کرده و مشارکت‌های نسبی آنها را نظام‌مند می‌کند: (1) تکنیک‌ها و محاسبات حسابداری مدیریت. (2) انواع اطلاعات حسابداری مدیریت و نقش. (3) مشارکت و نقش حسابداران مدیریت در محیط های توسعه محصول جدید. سه روش تحقیق این مقاله علاوه بر اجازه دادن به سیستم‌بندی تحقیقات قبلی، «فانوس دریایی» را برای کسانی فراهم می‌کند که در آینده قصد دارند در بحث‌های جاری و ایجاد دانش در تقاطع حسابداری مدیریت و توسعه محصول جدید مشارکت کنند. در این راستا، بخش پایانی مقاله نه گزاره تحقیقاتی را ارائه می‌کند که از بررسی ادبیات نشأت می‌گیرد و یک دستور کار تحقیقاتی را با جهت‌گیری برای تحقیقات آتی ترسیم می‌کند.
Abstract
This paper systematically reviews the existing literature at the crossroads of management accounting and new product development. At present, the accumulated knowledge on this topic is fragmented. Different research settings, diverse research focuses, and the use of different research methods are amongst the main reasons for the existing fragmentation and lack of an overall, conceptually coherent view of the knowledge gained on the management accounting phenomenon in new product development environments. As a response to the current knowledge fragmentation, the purpose of this paper is to consolidate existing evidence, provide an overview of the literature’s state-of-the-art, and propose paths for its future development. As a result of the systematisation attempt, this paper recognises the threefold identity of management accounting research in new product development and proposes a conceptual framework that collocates existing contributions along a research spectrum that gradually shifts the focus from the more technical-oriented aspects of management accounting to the more sociological-oriented aspects. Accordingly, this paper identifies the following research paths and systematise their relative contributions: (1) management accounting techniques and calculations; (2) management accounting information types and roles; (3) management accountants’ involvement and roles in new product development environments. Besides allowing the systematisation of previous investigations, this paper’s three research avenues provide a ‘lighthouse’ to those who, in future, aim to contribute to the current debate and knowledge creation at the intersection of management accounting and new product development. In this regard, the final part of the paper advances nine research propositions that emanate from the literature review and outlines a research agenda with directions for future research.
Introduction
New product development (NPD) is a pivotal source of competitive advantage for and a central organisational activity of many companies (e.g. Davila, 2000; Christner & Strömsten, 2015; Janka & Guenther 2018). Following basic and applied research activities, the NPD activity interacts with them to form the wider research and development (R&D) process (Suomala & Jokioinen, 2003; Matthews 1991; Batty, 1988; Chiesa, 2001; Chiesa & Frattini, 2007; Chiesa et al., 2008; Chiesa et al., 2009; Davila, 2000). Consisting of a cross-functional effort that engages different participants and organisational domains (Feeney & Pierce, 2016; Feeney & Pierce, 2018), the NPD process in the management accounting (MA) literature is defined as a structured, multi-phased, and iterative process with the objective to transform an idea into a product (Davila, 2000). Early stage NPD activities, also known as the ‘fuzzy front-end’ phase of NPD (Kim & Wilemon, 2002), form the uncertain, dynamic, but fundamental stage of the NPD process that begins when a business opportunity is first deemed worthy of further consideration, exploration and assessment, and ends when a firm decides to invest in the idea and launch the project (Kim & Wilemon, 2002), thus recognising it as a new source of value creation (Davila et al., 2009). After this phase, the NPD project usually goes through a process of constant growth that likely ends in the commercialisation of the new product and the concretion of value creation. The level and type of uncertainty that affect this process vary as the process evolves.Footnote1 This, together with the strategy and organisational structure of the NPD team, influences the use of MA and shapes the design of MA practices in the specific NPD setting (Nixon, 1998; Davila, 2000).
Conclusions
The aim of this paper was to systematically review studies on MA in NPD and to provide a theoretically coherent narrative of the subject of interest as a means to overcome the fragmentation characterising MA research in NPD. This narrative was created by relying on a conceptual framework that reflects the intrinsic nature of any MA phenomenon, also in the context of NPD. The proposed conceptual framework, by recognising the threefold identity of MA research in NPD, reveals three lines of research along which all previous investigations are located and, therefore, constitutes a ‘lighthouse’ for researchers and practitioners who, in future, aim to contribute to the existing debate and knowledge creation at the intersection of MA and NPD. The first line of research points to the importance of focusing on management accounting techniques and calculations, of both a financial and non-financial nature, at various levels of sophistication. In this regard, a lot is already known, such as the role of cost management techniques and calculations through NPV, but a lot can still be studied concerning MA practices design and implementation in NPD contexts, for instance, inter-organisational NPD. Such studies should propose the development of techniques and calculations, incorporating the key elements of the NPD context, which, at present, need further investigation. The second line of research confirms the role of MA in an NPD project, both as a connector of and a mediator between different participants who belong to different domains of practice. Again, much can be done in terms of research, especially dedicated to exploring the social conditions that enable MA at the intersection of different disciplines engaged in NPD activities. Finally, the third line of research establishes the strategic partner role of management accountants in NPD projects and calls for investigations that create space for various in-depth analyses into the role and competences of management accountants at various stages of the development process. These lines of research, because they have a mutually reinforcing and explicative value and are essential, constitutive aspects of the MA phenomenon in NPD contexts, are of equal importance in the progress of scientific enquiry. In this regard, our outlined research propositions and research agenda point to several, potentially rewarding research opportunities.